2012北注协综合英语词汇6科全部(会计、审计、财管、税法、经济法、战略)

会计常用英语词汇1. other cash and cash equivalents 其他现金及现金等价物2. short-term investments-short-term notes and bills 短期投资-短期票券3. short-term investments-government bonds 短期投资-政府债券4. short-term investments-corporate bonds 短期投资-公司债5. notes receivable-related parties 应收票据-关联方6. allowance for doubtful accounts (provision for bad debts)-notes receivable应收票据坏账准备7. allowance for doubtful accounts (provision for bad debts)-accounts receivable应收账款坏账准备8. other receivables-related parties其他应收款-关联方9. materials and supplies in transit在途原材料10. provision for decline in the value of inventories存货跌价准备11. excess VAT paid (or overpaid VAT) 留抵增值税12. restricted deposit受限制存款13. funds and long-term investments 基金及长期投资14. investment property 投资性房地产15. accumulated depreciation-buildings 累计折旧-房屋及建物16. accumulated depreciation-machinery 累计折旧-机(器)具17. accumulated depreciation-leasehold improvements 累计折旧-经营租赁固定资产改良18. long-term notes , accounts receivables 长期应收票据及长期应收款款项19. short-term borrowings-employees 短期借款-员工20. short-term borrowings-related parties 短期借款-关联方21. short-term notes and bills payable应付短期票券22. other short-term notes and bills payable 其他应付短期票券23. discount on short-term notes and bills payable 应付短期票券折价24. accounts payable-related parties 应付账款-关联方25. payables on land and building purchased 应付土地房屋款26. deferred tax liabilities 递延所得税负债27. other current liabilities-others 其他流动负债-其他28. premium(discount) on corporate bonds payable 应付公司债溢(折)价29. long-term loans payable-employees 长期借款-员工30. long-term loans payable-related parties 长期借款-关联方31. long-term notes and accounts payable长期应付票据及长期应付款项32. Long-term notes and accounts payable-related parties 长期应付票据及长期应付款项-关联方33. accrued liabilities for land value appreciation tax 预提土地增值税34. other long-term liabilities-other其他长期负债-其他35. deferred tax liabilities 递延所得税负债36. stock dividends to be distributed待分配股票股利37. Paid-in capital 实收资本38. treasury stock 库存股39. Capital surplus 资本溢价40. Surplus reserves 盈余公积41. Undistributed profit 未分配利润42. Owners equity 所有者权益43. Comprehensive income 综合收益44. Other comprehensive income其他综合收益Difference on translation of foreign currency financial statements 外币报表折算差45. retained earnings (accumulated deficit)未分配利润(或累积亏损)46. net income or loss for current period 本期损益47. unrealized loss on market value decline of long-term equity investments 长期股权投资跌价损失48. repair(s) and maintenance (expense )修理维护费49. manufacturing overhead-outsourced委托加工费50. advertisement expense, advertisement广告费51. general and administrative expenses管理费用52. research and development expense 研发费用53. other general and administrative expenses其他管理及总务费用54. other research and development expenses 其他研究发展费用55. non-operating income (revenue) and expenses, other income(expense)营业外收入及费用56. investment income recognized under equity method 权益法下核算的投资收益57. gain on market price recovery of short-term investment 短期投资市价转回所得58. gain from price recovery of inventory 存货跌价回升利益59. other non-operating revenue-other items 其他营业外收入-其他60. investment loss recognized under equity method权益法下核算的投资损失61. unrealized loss on reduction of short-term investments to market 短期投资未实现跌价损失62. loss on disposal of investments 处分投资损失63. loss for market price decline and obsolete and slow-moving inventories 存货跌价及呆滞损失64. other non-operating expenses-other其他营业外支出-其他65. income tax expense (or benefit) 所得税费用(或利益)66. assets 资产67. current assets 流动资产68. cash on hand 库存现金69. cash at banks 银行存款70. cash in transit 在途现金71. short-term investment 短期投资72. short-term investments-stocks 短期投资-股票73. short-term investments-other短期投资-其他74. notes receivable 应收票据75. discounted notes receivable 应收票据贴现76. other notes receivable 其他应收票据77. other receivables其他应收款78. income tax refund receivable 应收退税款79. other receivables-other 其他应收款-其他80. inventories存货81. merchandise inventory 商品存货82. consigned goods 寄销商品83. goods in transit 在途商品84. finished goods 产成品85. consigned finished goods 寄销产成_品86. by-products副产品87. work in process 在产品88. work in process-outsourced委托加工在产品89. raw materials 原材料90. supplies 物料91. prepaid rents 预付租金92. other prepaid expenses 其他预付费用93. prepayments 预付款项94. prepayment for purchases 预付货款95. other prepayments其他预付款项96. other current assets其他流动资产97. VAT paid ( or input tax)进项税额98. temporary payments暂付款99. payment on behalf of others 代付款100. advances to employees 员工借支101. funds 基金102. long-term investments 长期投资103. long-term equity investments长期股权投资104. land 土地105. buildings 房屋及建物106. machinery and equipment 机(器)具及设备107. machinery 机(器)具108. leased assets 租赁资产109. leasehold improvements 租赁资产改良支出110. construction in progress 在建工程111. prepayment for equipment 预付购置设备款112. intangible assets无形资产113. trademarks商标权114. patents 专利权115. franchise 特许权116. copyright 著作权117. goodwill 商誉118. organization costs开办费119. other intangibles其他无形资产120. other intangible assets-other其他无形资产-其他121. other assets 其他资产122. deferred assets 递延资产123. deferred bond issuance costs债券发行成本124. long-term prepaid rent 长期预付租金125. long-term prepaid insurance 长期预付保险费126. other deferred assets 其他递延资产127. long-term notes receivable长期应收票据128. long-term accounts receivable长期应收款129. other long-term receivables其他长期应收款项130. assets leased to others 出租资产131. refundable deposit存出保证金132. liabilities负债133. current liabilities流动负债134. short-term borrowings(debt)短期借款135. bank loan 银行借款136. short-term borrowings-other短期借款-其他137. commercial paper payable 应付商业本票138. bank acceptance 银行承兑汇票139. notes payable 应付票据140. accounts payable 应付账款141. income taxes payable应付所得税142. accrued expenses 应付费用143. accrued payroll 应付薪金144. accrued rent payable应付租金145. accrued interest payable 应付利息146. accrued VAT payable应付增值税147. other accrued expenses payable其他应付费用148. other payables 其他应付款149. Payables on equipment 应付设备款150. dividend payable 应付股利151. other payables-other其他应付款-其他152. advances 预收款项153. other advances 其他预收款154. other current liabilities其他流动负债155. VAT received(or output tax)销项税额156. temporary receipts暂收款157. long-term liabilities 长期负债158. corporate bonds payable 应付公司债159. long-term loans payable 长期借款160. other long-term payables 其他长期应付款项161. accrued pension liabilities应计退休金负债162. other long-term liabilities其他长期负债163. other liabilities其他负债164. deferred liabilities递延负债165. deferred revenue 递延收益166. deposits received存入保证金167. non-controlling interest 少数股权168. operating revenue营业收入169. sales revenue 销货收入170. installment sales revenue分期付款销货收入171. sales return销售退回172. sales allowances 销售折让173. other operating revenue 其他营业收入174. operating costs 营业成本175. cost of goods sold销货成本176. installment cost of goods sold 分期付款销货成本177. purchases 进货178. purchase expenses进货费用179. materials purchased 进料180. direct labor直接人工181. manufacturing overhead 制造费用182. indirect labor 间接人工183. rent expense, rent租金支出184. office supplies (expense)办公用品185. travelling expense, travel差旅费186. shipping expenses, freight运费187. postage (expenses)邮费188. packing expenses 包装费189. utilities (expense)水电费190. insurance (expense)保险费191. depreciation expense折旧费192. meal (expenses)餐费193. employee benefits/welfare职工福利194. training (expense)培训费195. indirect materials间接材料196. other manufacturing expenses其他制造费用197. operating expenses营运费用198. selling and marketing expenses营业（销售）费用199. payroll expense 人工成本200. rent expense, rent租金支出201. professional service fees劳务费202. non-operating revenue 营业外收入203. interest revenue 利息收入204. investment income投资收益205. dividends income 股利收入206. foreign exchange gain 汇兑利益207. gain on disposal of assets处置资产收益208. other non-operating revenue其他营业外收入209. donation income 捐赠收入210. rent revenue/income租金收入211. commission revenue/income佣金收入212. gain on physical inventory count 存货盘盈213. gain on reversal of bad debts坏帐转回收益214. non-operating expenses 营业外支出215. interest expense 利息费用216. investment loss 投资损失217. foreign exchange loss 汇兑损失218. loss on disposal of assets处置资产损失219. loss on physical inventory count 存货盘亏220. non-controlling interest 非控制性权益221. Business combinations 企业合并222. Translation of foreign currencies 外币折算223. Investment properties 投资性房地产224. Goodwill 商誉225. Non-current assets held for sale 持有待售的非流动资产226. Financial instruments 金融工具227. Impairment of assets 资产减值准备228. Employee benefits 职工薪酬229. Provisions and contingent liabilities 预计负债及或有负债230. Revenue recognition 收入确认231. Government grants 政府补助232. Borrowing costs 借款费用233. Profit distributions to owners 利润分配234. Segment reporting 分部报告235. Financial assets held for trading 交易性金融资产236. Non-current assets due within one year 一年内到期的非流动资产237. Available-for-sale financial assets 可供出售金融资产238. Held-to-maturity investments 持有至到期投资239. Long-term receivables 长期应收款240. Construction materials 工程物资241. Development costs 开发支出242. Long-term deferred expenses 长期待摊费用243. Provisions for impairment 资产减值准备244. Restricted assets 所有权受到限制的资产245. Financial liabilities held for trading 交易性金融负债246. Employee benefits payable 应付职工薪酬247. Non-current liabilities due within one year 一年内到期的非流动负债248. Other current liabilities 其他流动负债249. Debentures payable 应付债券250. Long-term payables 长期应付款251. Special payables 专项应付款252. Provisions 预计负债253. Other non-current liabilities 其他非流动负债254. registered capital 注册资本255. Paid-in capital 实收资本256. Capital premiums 资本益价257. Salaries, bonuses, allowances 工资总额258. Due within 1 year (inclusive) 账龄一年内259. Offsetting 对冲260. under common control 同一控制下261. accounting policies 会计政策262. a jointly controlled enterprise 合营公司263. Associate 联营公司264. Specific reserve 专项储备265. Surplus reserveEnterprise expansion fund 盈余公积企业发展基金266. Staff and workersbonus and welfare fund 职工福利基金267. Business taxes and surcharges 营业税金及附加268. Guarantees for third parties 为第三方担保269. Financial expensesNet financial income 财务费用净收益270. Impairment losses 资产减值损失271. GainsLosses from changes in fair value 公允价值变动收益损失272. Other comprehensive income 其他综合收益273. Share-based payments 股份支付274. Discontinued operation 终止经营275. Commitments 承担276. Contingencies 或有事项277. Non-adjusting post balance sheet date events 资产负债表日后非调整事项278. Earnings Per Share 每股收益279. Hedge accounting 套期会计280. percentage of completion method 完工百分比法281. Derivatives 衍生工具282. Significant influence 重大影响283. Share options 期权审计常用英语词汇1. audit 审计2. Acceptable difference 可接受差异3. Accounting activities 会计活动4. Accounting estimate and polices 会计估计和会计政策5. Anti-fraud controls 内部控制6. Assertion 认定7. Audit committee 审计委员会8. Audit file assembly date 审计文档装订日9. Component auditor组成部分审计师10. assurance 鉴证11. credibility 可信赖程度12. audit of financial statements 财务报表审计13. agreed-upon procedures 商定程序14. high levels of assurance 高水平保证15. compilation 编制16. reliability 可靠性17. relevance 相关性18. professional skepticism 职业谨慎19. objectivity 客观性20. professional competence 专业胜任能力21. Senior/CPA-in-charge 项目经理22. audit engagement letter 审计业务约定书23. recurring audit 连续审计24. the client 委托人（客户）25. change CPA 更换注册会计师26. the existing CPA 现任注册会计师27. the successor CPA 后任注册会计师28. the preceding CPA前任注册会计师29. issue the audit report 出具审计报告30. expert 专家31. the board of directors 董事会32. knowledge of the entity s business 了解被审计单位情况33. assess material misstatement risks评估重大错报风险34. determine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围35. general knowledge of 初步了解的情况36. further assessment of 进一步了解的情况37. the prior years working papers 以前年度工作底稿38. meeting minutes 会议纪要39. business risks 经营风险40. appropriateness 适当性41. accounting estimate 会计估计42. management representations 管理层声明43. going concern assumption 持续经营假设44. audit plan 审计计划45. significant audit areas 重点审计领域46. error 错误47. fraud 舞弊48. modified or additional procedures 修改或追加审计程序49. misappropriation of assets 侵占资产50. transactions without substance 虚假交易51. unusual pressures 异常压力52. the suspected non-compliance 涉嫌存在违法行为53. materiality 重要性54. exceed the materiality level 超过重要性水平55. approach the materiality level 接近重要性水平56. an acceptably low level 较低的可接受水平57. the overall financial statement level and in related account balances andtransaction levels 财务报表层和相关账户、交易层58. misstatements or omissions 错报或漏报59. aggregate 总计60. subsequent events 期后事项61. adjust the financial statements 调整财务报表62. perform additional audit procedures 实施追加的审计程序63. audit risk 审计风险64. detection risk 检查风险65. inappropriate audit opinion 不适当的审计意见66. material misstatement 重大的错报67. tolerable misstatement 可容忍错报68. the acceptable level of detection risk 可接受的检查风险69. assessed level of material misstatement risk 重大错报风险的评估水平70. small business 小规模企业71. accounting system 会计系统72. test of control 控制测试73. walkthrough test 穿行测试74. communication 沟通75. flow chart 流程图76. reperformance of internal control重新执行内部控制77. audit evidence 审计证据78. substantive procedures 实质性程序79. assertions 认定80. existence 存在81. occurrence 发生82. completeness 完整性83. rights and obligations 权利和义务84. valuation and allocation 计价和分摊85. presentation and disclosure 表达和披露86. cutoff 截止87. accuracy 准确性88. classification 分类89. inspection 检查90. supervision of counting 监盘91. observation 观察92. confirmation 函证93. calculation 计算94. analytical procedures 分析程序95. vouch 抽凭96. trace 追查97. audit sampling 审计抽样98. error 误差99. expected error 预期误差100.population 总体101.sampling risk 抽样风险102.non- sampling risk 非抽样风险103.sampling unit 抽样单位104.statistical sampling 统计抽样105.tolerable error 可容忍误差106.the risk of under reliance 信赖不足风险107.the risk of over reliance 信赖过度风险108.the risk of incorrect rejection 误拒风险109.the risk of incorrect acceptance 误受风险110.trial balance 试算平衡表111.index and cross-referencing 索引和交叉索引112.cash receipt 现金收入113.cash disbursement 现金支出114.bank statement 银行对账单115.bank reconciliation 银行存款余额调节表116.balance sheet date 资产负债表日117.net realizable value 可变现净值118.storeroom 仓库119.sale invoice 销售发票120.price list 价目表121.positive confirmation request 积极式询证函122.negative confirmation request 消极式询证函123.purchase request 请购单124.receiving report 验收报告125.gross margin 毛利126.manufacturing overhead 制造费用127.material request 领料单128.inventory stocktaking 存货盘点129.bond certificate 债券130.stock certificate 股票131.audit report 审计报告132.entity 被审计单位133.addressee of the audit report 审计报告的收件人134.unqualified opinion 无保留意见135.qualified opinion 保留意见136.disclaimer of opinion 无法表示意见137.adverse opinion 否定意见138.ability to perform the work 完成工作的能力139.acceptance procedures 承接（业务）程序140.accountability 可计量性141.accruals 应计项目142.appointment 任命143.assurance engagement 保证债务144.audit committee 审计委员会145.audit evaluation 审计业务146.audit staffing 审计工作人员147.audit trail 审计线索148.auditing standards 审计准则149.committee 委员会150.cash count 现金盘点151.client screening 委托人甄别152.comparative financial statements 比较财务报表153.completion of the audit 审计的结束154. compliance with accounting regulations 符合会计规则155.confidentiality 保密性156.confirmation of accounts receivable 应收账款的函证157.conflict of interest 利益冲突158.control environment 控制环境159.control procedures 控制程序160.Control deficiency 控制缺陷161.control risk 控制风险162.corporate governance 公司治理,公司管制163.corresponding figures 相应的计算164.creditors 债权人165.current audit files 本期审计档案166.date of report 报告的日期167.detection risk 检查风险168.direct verification approach 直接核查法169.directional testing 方向的抽查170.disagreement with management 与管理层意见不一致171.documenting the audit process 记录审计流程172.evaluating of results of audit procedures 评估审计程序执行的结果173.examinations 检查174.expectations 期望175.expected error 预期的差异176.experience 经验177.external audit 外部审计178.external review reports 外部审阅报告179.fair 公正、公允180.final assessment of control risk 控制风险的最终评定181.final audit 期末审计182.financial statement assertions 财务报表认定183.fraud and error 舞弊184.fraud 欺诈185.going concern assumption 持续经营假设186.guidance for internal auditors 内部审计员的指导187.hospitality 款待188.independent estimate 独立的估计189.inherent risk 固有风险190.insurance 保险191.integrity 完整性192.interim audit 中期审计193.internal auditing 内部审计194.internal auditors 内部审计师195.internal control system 内部控制系统196.inventory system 盘存制度197.inventory valuation 存货估价198.ISA 230 documentation 国际审计准则第230号底稿记录199.legal obligation 法定义务,法定责任200.levels of assurance 鉴证程度/水平201.limitation on scope 审计范围限制202.management representation letter 管理当局声明书203.material misstatements of fact 重大错报204.measurement 计量205.modified reports 修订报告206.negative assurance 消极保证207.non-executive directors 非执行董事208.non-sampling risk 非抽样风险209.obligating event 负有责任事件210.opening balances 期初余额211.operational audits 经营审计212.other information 其他的信息213.overall review of financial statements 财务报表的总体审阅214.overhead absorption 管理费用分配215.periodic plan 定期的计划216.permanent audit files 永久审计档案217.personal relationships 个人的亲属关系218.planning 计划编制219.professional duty of confidentiality 保密的职业责任220.qualitative aspects of errors 差错的性质221.random selection 随机选择222.reasonable assurance 合理保证223.reassessing sampling risk 重新评价抽样风险224.reservation of title 保留225.rights 认股权226.risk and materiality 风险和重要性227.risk-based approach 以风险为导向的方法228.rules of professional conduct 职业道德守则229.sales cut-off 售截止230.sales system 销售（货）体系231.sample size 样本量232.sampling risk 抽样风险233.sampling units 抽样单位234.schedule of unadjusted errors 未调整的差错235.scope and objectives of internal audit 内审范